IHTM35217 - Provisions relating to Legitim: writing to those entitled to claim legitim

When you have obtained the information (IHTM35216) required, you should write to

• in the case of children under 16, to the guardian of each child, and
• in the case of those over 16, to each child and to their respective professional agents (if any)

In each case the letter should point out that the executors have elected (IHTM35213) that IHTA84/S147(4) is to apply to the estate. The result of this is that, on any claim for legitim (IHTM12221) being made, the claimant will become liable for tax and that each beneficiary will be treated for IHT purposes as having claimed legitim unless they renounce their claim before attaining the age of 18, or within 2 years thereafter, or such longer period as the Board of HMRC may permit in terms of IHTM/S147(6).

Your letter should also ask them to tell us if the claim (IHTM35219) to legitim is made or renounced (IHTM35219) and also about any change of address.

You should then record the future claims (IHTM35218) to tax at the file.